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    <title>2012 (2) TMI 163 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=210585</link>
    <description>The Appellate Tribunal CESTAT, New Delhi addressed the disallowance of Modvat Credit on cleanflow, welding electrodes, and various iron and steel items. The eligibility of cleanflow for Modvat Credit was confirmed based on precedent. The availability of Modvat Credit for steel items was remanded for further examination, considering the distinction in usage highlighted in previous cases. Denial of Modvat credit on welding electrodes was reconsidered following a High Court decision, allowing appellants to submit additional judgments. The appeals resulted in decisions on each issue, permitting Modvat Credit for cleanflow, remanding the steel items issue, and re-evaluating credit on welding electrodes.</description>
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    <pubDate>Mon, 23 Jan 2012 00:00:00 +0530</pubDate>
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      <title>2012 (2) TMI 163 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=210585</link>
      <description>The Appellate Tribunal CESTAT, New Delhi addressed the disallowance of Modvat Credit on cleanflow, welding electrodes, and various iron and steel items. The eligibility of cleanflow for Modvat Credit was confirmed based on precedent. The availability of Modvat Credit for steel items was remanded for further examination, considering the distinction in usage highlighted in previous cases. Denial of Modvat credit on welding electrodes was reconsidered following a High Court decision, allowing appellants to submit additional judgments. The appeals resulted in decisions on each issue, permitting Modvat Credit for cleanflow, remanding the steel items issue, and re-evaluating credit on welding electrodes.</description>
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